Answer:
The Hitune Bass HM-21SU public address megaphone is classified under HSN code 85181000 for commercial tax billing and GST invoicing across India.
For corporate purchasing, enterprise procurement, and tax compliance, the Hitune Bass HM-21SU (KT Part Reference: KTI14004005HM21) is billed under Harmonized System of Nomenclature code HSN 85181000 (Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers; sound amplifier sets). Official commercial GST invoices and e-way bill documentations generated by KT Automation reflect this classification for statutory input tax credit processing.